Възможности за дигитализиране на дейността на данъчната администрация чрез прилагането на Международния стандарт за електронен обмен на данни
Автори:
Иван
Андреев
Международно висше бизнес училище, Ботевград
Страници:
215-
220
Резюме:
The accelerated implementation of digital technologies in the processes of managing economic activity is the basis for the search for rational practical solutions and for optimizing the interaction and communication between the tax administration and business entities. The globalization
of the economy and the functioning of multinational companies operating in different countries and
continents determine the need for the implementation and use of a unified and standardized model
for data exchange between enterprises and control institutions. The practical implementation of the
defined process is carried out through the introduction and use of the Standard Audit File for Tax international standard for electronic data interchange, which allows the extraction of a predefined data
record in a machine-readable format.
The purpose of this scientific work is to study the possibilities for integrating the Standard Audit File
for Tax into the accounting systems of enterprises, thereby reducing the administrative burden for
business entities and ensuring security, transparency and equality in interaction with the tax administration.
Ключови думи:
accounting systems; digitalization; tax administration.
Изтегляне
77 изтегляния от 11.2.2026 г.